Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Chapter Heading; Prohibition on Certain Agreements with Other States. Amend the chapter heading of RSA 12-N to read as follows:

CHAPTER 12-N

PROHIBITION ON CERTAIN [RECIPROCITY] AGREEMENTS

WITH OTHER STATES

2 New Section; Prohibition. Amend RSA 12-N by inserting after section 1 the following new section:

12-N:2 Prohibition on Certain Sales Tax Collection Agreements With Other States. The state of New Hampshire is prohibited from entering into or enforcing agreements with other states concerning the collection of sales taxes owed to another state. No state agency shall support or enforce any agreement or association with the intention of facilitating or collecting sales taxes.

3 Effective Date. This act shall take effect 60 days after its passage.